Kari, Seppo; Ylä-Liedenpohja, Jouko - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2004
This paper analyzes effects of equalization tax on the decisions of a multinational company. Equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has borne a tax in the corporate sector equal to the imputation credit given to...